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Refunding-Continued.

On distilled spirits destroyed by accidental fire or other

Section.

Page.

casualty....

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Repayments to collector or deputy collector of judgments
recovered....

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Cigar makers.....

Of stills and distilling apparatus..

Registration-

Of death, removal, etc., of persons having paid special tax..
Of name, address, and business of special-tax payer..
Of retail dealer in leaf tobacco..

Of tobacco manufacturers, peddlers, and dealers in leaf
tobacco.....

Of unstamped instruments subject to tax, penalty.

Regulations

Commissioner to prepare. (See under COMMISSIONER OF
INTERNAL REVENUE.)

Force and effect of law.

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Of goods manufactured in bonded manufacturing warehouse.
Of wines fortified with spirits free of tax.

Reimported-

Manufactured tobacco to be held by collector of customs
until internal-revenue stamps are placed thereon.....

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Of property on bond..

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Of real estate....

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Religious bequests-

Refunding of legacy tax on..

......(act July 27, 1902).

318

Religious, charitable, or educational associations-

Exempt from corporation excise tax.....(act Aug. 5, 1909)

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Of spirits from distillery or rectifying house between sunset
and sunrise....

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Forfeiture of, when deleterious to health..

Manufacturer of, special tax and definition..

Manufacturer of, to file bonds, notices of, inventory, etc...
Packages of, how marked......

3296

197

.(act May 9, 1902)

45445

300

303

143

301

303

Provisions of meat and live-stock inspection acts to be appli-
cable to....

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Secretary of Agriculture to make regulations governing man-
ufacture of...

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Secretary of Agriculture to make sanitary inspection of fac-
tories..

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Wholesale dealers in, to keep books and make returns as
required by regulations....

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Renovated butter-Continued.

Penalties-

For engaging in business as manufacturer of, without pay-
ment of special tax......

For failure to mark and brand as required by law.
Wholesale dealers failing to keep books and make returns..

Reopening of accounts...

Repayment

To collectors and other officers of money recovered in suits.

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Restamping

Of distilled spirits, tobacco, snuff, cigars, cigarettes, fer-
mented liquors, etc., when stamps have been lost or de-
stroyed....

Restoration-

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Of property seized under distraint on payment, etc....
Restoring stamps-

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Prima facie evidence of reuse, penalty....

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Restraining-

Suits to prevent collection, etc., of revenue tax not allowed
Resumption of work—

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In liquors...

¶ 4

3244

136

In liquors, not liable as wholesale liquor dealers for closing

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In liquors, penalty for doing business without paying
special tax.

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In malt liquors, penalty for doing business without payment
of special tax..

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In oleomargarine, penalty for doing business without pay-
ment of special tax...

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Not to purchase in quantities of more than 20 gallons except

from a rectifier, wholesale dealer, or distiller, except, etc.. 3244, 3319

140, 213

Retail dealer in leaf tobacco-

Definition of.....

35

261

May sell natural leaf tobacco, except to named persons, with-
out payment of tax..

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Retail liquor dealer not liable as wholesale liquor dealer for
sale of interest...

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False or fraudulent, penalty, 100 per cent...

Making false or fraudulent, with intent to defeat or evade

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assessment; penalty...

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Manufacturers of adulterated butter or renovated but-
ter...

-(act May 9, 1902)

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Manufacturers of oleomargarine....

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Of stamps for spirits by collector of internal revenue.
Penalty for delivering or disclosing to collector any false or
fraudulent..

Tobacco and snuff manufacturers'

To be made by all persons liable to tax..

Wholesale dealers in oleomargarine, adulterated or renovated

butter...

Revenue agents. (See INTERNAL-REVENUE AGENTS.)

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Falsely assuming to be, and in such character demanding
money, etc..

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3173, 3233

86, 126

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Persons neglecting to make, or making false and fraudulent..
Rectifiers'.

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Of distilled spirits by order of court or under process of
distraint to be subject to tax...

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Of forfeited boilers, still, machinery, materials, etc., at
public auction...

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Of liquors may be made under certain circumstances with-
out liability to special tax. .

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Of merchandise not transferred from unsafe or unfit ware-
house as required...

3272

169

Of property distrained for taxes..

3190, 3197

99, 101

Of property forfeited, found in possession in fraud of revenue
laws.

3459

362

Of real estate for taxes..

3196, 3205

101, 105

Of real or personal property under decree of court where and
how to be made....

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Of tobacco, snuff, and cigars under distraint or by order
of court or of any Government officer...

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Of whisky, tobacco, etc., under distraint, to be branded,
stamped, and marked.

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3297, [3297a]

197, 198

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Saleratus-

May be manufactured where spirits are distilled...
Schedule of articles and occupations subject to tax.
Scientific institutions-

May withdraw alcohol from bond for scientific purposes
without payment of tax...

Scraps of tobacco-

May be imported and removed directly to manufactory
without payment of tax...

May be sold in bulk without payment of tax.

Seals for locks-

Commissioner may require, to be put on stills, etc...
Penalty for destroying, breaking, tampering with, etc...
To be provided at expense of the United States..

Search-

For pipes underground.....

Search warrant-

May be issued to officers..

Secretary of Agriculture

To ascertain whether deleterious materials are used in the
manufacture of renovated butter....................(act May 9, 1902)
To cause sanitary inspection of renovated butter factories to
be made...

To make regulations governing manufacture of renovated
butter....

Secretary of the Treasury-

Authorized to abate or refund taxes on spirits destroyed

by fire or other casualty.............

Authorized to compromise claims and judgments..
Authorized to make allowances for pay of deputy collectors.
Authorized to make allowance to collectors, for salary, etc.
Authorized to make to deputy acting as collector during
vacancy same allowance as to collector...

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Authorized to permit free withdrawal of alcohol by scientific

institutions and colleges under certain conditions..

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May appoint an officer to superintend exportation and draw-
back.

3161

75

May designate collector to have charge of exportation..

3161

May designate depositories for internal-revenue collections. 3211, 3620
May direct renewal, etc., of collector's bond...

108, 404

3143

May direct which deputy collector shall perform duties in
case of disability, etc., of collector.

3149

May impose the duties of storekeeper and gauger upon one
officer..

[3153a]

Permission of, required to discontinue certain prosecutions.
To approve collector's bond as disbursing agent.

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To lay annually before Congress, in December, an abstract
of moneys received from the several sources of revenue...
To make allowances for temporary services under war-
revenue act..................

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75

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Of merchandise not transferred as required from unsafe or
unfit warehouse....

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Of real estate..

3196-3205

101, 105

Taxable articles held with intent to defraud the revenue,

etc.

3453

359

Set-off-

Any debt due the United States to be deducted from any
judgment recovered or allowed claim....

424

No salary to be paid to debtors of United States until they
account for and pay over to Treasury.

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Suits of United States against individuals, what credits
allowed........

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Shipment of liquors—

Collection of purchase price in connection with delivery
prohibited in interstate commerce..

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In interstate commerce marks to be placed on packages.
Not to be delivered to any other than the bona fide con-
signee.

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May be sold in bulk as material without payment of tax...
Sickness of-

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Commissioner may allow a less distance in case of vinegar
factory...

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In a direct line, distilling and rectifying not to be carried
on within such distance of each other..

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Vinegar factory not to be within such distance of distillery
or rectifying house.....

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Imported, to pay additional internal-revenue tax by stamp.

3377

270

Packages of, not to contain any lottery ticket or indecent

picture...

3394

284

Penalties for purchasing, etc., when not stamped, or tax on
not paid...

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